Lifecycle
Department
Made
01 Mar 2023
Enabling power
A draft of these Regulations was laid before Parliament in accordance with the provisions of section 176(1)(za), (zb) and (a) of the Contributions Act, section 172(11ZA), (11ZB) and (11A) of the Northern Ireland Contributions Act, sections 141(3) and 190(1)(a) of the Administration Act, section 166(10A) of the Northern Ireland Administration Act, section 2(8) of the 1993 Act, article 4(8) of the 1993 Orderand section 12(2) of the NICA 2022 and approved by a resolution of each House of Parliament.